Kentucky Revised Statutes

Ky. Rev. Stat. § 160.644 (2026)

Tax proceeds, apportionment to districts

✓ current as of May 2026

Find cases: SyfertCases citing this section KY-LRCapps.legislature.ky.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

The school taxes and penalties collected under KRS 160.593 to 160.597, 160.601 to 160.633, 160.635 to 160.648 shall be distributed to the treasurer of the board of education of the school district. In the event that more than one (1) board of education within the county is participating in one (1) of these tax levies, the funds collected shall be distributed in proportion to the tax rate levied and the number of pupils in average daily attendance in the participating districts as shown by the final certification by the chief state school officer for the previous school year pursuant to the provisions of KRS 157.310 to 157.440. Effective: July 13, 1990 History: Amended 1990 Ky. Acts ch. 476, Pt. IV, sec. 237, effective July 13, 1990. -- Amended 1974 Ky. Acts ch. 125, sec. 4. -- Amended 1972 Ky. Acts ch. 203, sec. 28. -- Created 1966 Ky. Acts ch. 24, Part III, sec. 21.

Notes of Decisions

Cited in 1 case, 1984–1984 · leading case: Bd. of Educ. v. Indep. Bd. of Educ., 681 S.W.2d 429 (Ky. Ct. App. 1984).

Sort: Relevance Newest Treatment

Bd. of Educ. v. Indep. Bd. of Educ., 681 S.W.2d 429 (Ky. Ct. App. 1984). · cites it 9× “Beginning on August 15, 1969, the tax was collected from each affected utility and distributed to each school district on the basis of average daily attendance pursuant to KRS 160.644. The parties continued to tax jointly and to have the tax distributed on the basis of average…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.